* July 2021 VOLUME 5, CHAPTER 2: “DISBURSING OFFICES ...

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Volume 5, Chapter 2 * July 2021

VOLUME 5, CHAPTER 2: "DISBURSING OFFICES, OFFICERS, AND AGENTS" SUMMARY OF MAJOR CHANGES

Changes are identified in this table and also denoted by blue font. Substantive revisions are denoted by an asterisk (*) symbol preceding the section,

paragraph, table, or figure that includes the revision. Unless otherwise noted, chapters referenced are contained in this volume.

Hyperlinks are denoted by bold, italic, blue, and underlined font. The previous version dated November 2020 is archived.

PARAGRAPH

EXPLANATION OF CHANGE/REVISION

All

Updated hyperlinks and formatting to comply with current administrative instructions.

PURPOSE Revision

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Financial Management Regulation Table of Contents

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VOLUME 5, CHAPTER 2: "DISBURSING OFFICES, OFFICERS, AND AGENTS" ............. 1

1.0 GENERAL (0201)................................................................................................................... 4

1.1

Overview (020101) .............................................................................................. 4

1.2

Purpose (020102) ................................................................................................. 4

1.3

Authoritative Guidance (020103)......................................................................... 4

2.0 POLICY (0202) ....................................................................................................................... 4

2.1

Request for Establishment of a Disbursing Office (020201) ............................... 4

2.2

Disbursing Station Symbol Number (DSSN) (020202) ....................................... 5

2.3

Employer Identification Number (020203).......................................................... 6

2.4

Reporting Activation of a Disbursing Office (020204) ....................................... 6

3.0 APPOINTING DISBURSING OFFICERS (DOs), DEPUTY DOs (DDOs), AND OTHER ACCOUNTABLE OFFICIALS (0203) .................................................................................. 6

3.1

Persons Authorized to Have Custody of Public Funds (020301)......................... 6

3.2.

Accountable Officials (020302) ........................................................................... 6

3.3

Appointments (020303)........................................................................................ 6

3.4

Exceptions (020304) ............................................................................................ 7

3.5

Restrictions (020305) ........................................................................................... 7

3.6

Terminations (020306) ......................................................................................... 7

4.0 DOs (0204) .............................................................................................................................. 7

4.1

Eligibility (020401) .............................................................................................. 7

4.2

Appointment (020402) ......................................................................................... 8

4.3

Terminations (020403) ......................................................................................... 8

4.4

Submission of DD Form 577, Appointment/Termination Record - Authorized

Signature and Treasury Financial Service (TFS) Form 3023, Specimen Signatures (020404) 8

4.5

Commencement of Disbursing Duty (020405) .................................................... 8

4.6

Transfer of Disbursing Duty (020406)................................................................. 9

5.0 DDOs (0205) ......................................................................................................................... 12

5.1

Eligibility (020501) ............................................................................................ 12

5.2

Appointment (020502) ....................................................................................... 12

5.3

Terminations (020503) ....................................................................................... 12

6.0 CHANGE IN THE STATUS OF DOs OR DDOs (0206) .................................................... 12

6.1

Authorized Absence of DOs and DDOs (020601)............................................. 12

6.2

Death, Incapacity, or Removal of a DO (020602) ............................................. 12

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7.0 OTHER AGENTS OF DOs (0207)....................................................................................... 15

7.1

General (020701)................................................................................................ 15

7.2

Disbursing Agents (020702) .............................................................................. 16

7.3

Cashiers (020703) .............................................................................................. 16

7.4

Paying Agents (020704)..................................................................................... 17

7.5

Collection Agents (020705) ............................................................................... 17

7.6

Change Fund Custodians (020706) .................................................................... 17

7.7

Imprest Fund Cashiers (020707) ........................................................................ 18

7.8.

Alternate Agents (020708) ................................................................................. 18

7.9

Death, Incapacity, or Unauthorized Absence of Agents (020709) .................... 18

8.0 DEACTIVATING OR CLOSING A DSSN (0208) ............................................................. 19

8.1

Deactivation (020801)........................................................................................ 19

8.2

Deposits (020802) .............................................................................................. 20

8.3

Deposit Fund Account Balances (020803)......................................................... 20

8.4

Undeliverable Checks (020804)......................................................................... 20

8.5

Blank Treasury Check Stock (020805) .............................................................. 20

8.6

Stored Value Cards (020806) ............................................................................. 20

8.7

Standard Form (SF) 1219, Statement of Accountability (020807) .................. 20

8.8

SF 1179, Month End Check Issue Summary (020808)...................................... 20

8.9

Equipment (020809)........................................................................................... 21

8.10

Discrepancies (020810)...................................................................................... 21

8.11

Closure (020811)................................................................................................ 21

9.0 IMPREST FUNDS (0209) .................................................................................................... 21

9.1

Overview (020901) ............................................................................................ 21

9.2

Safeguarding Imprest Funds (020902) ............................................................... 22

10.0 SETTLEMENT OF DO ACCOUNTS (0210) ...................................................................... 22

10.1

Overview (021001) ............................................................................................ 22

10.2

Responsibility of Relieved Officers (021002) ................................................... 23

10.3

Settlement Officer Functions(021003)............................................................... 23

10.4

Settlement Procedures for Naval Vessels (021004) ........................................... 26

Figure 2-1. TFS 3023, Specimen Signatures ............................................................................... 28

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DISBURSING OFFICES, OFFICERS, AND AGENTS

1.0 GENERAL (0201)

1.1 Overview (020101)

Title 31, United States Code (U.S.C.), section 3321 (31 U.S.C. ? 3321) allows the Secretary of Defense to designate disbursing officials to disburse public moneys available to the Department of Defense (DoD). In order to disburse money, a requesting activity must send a request to establish a disbursing office at a new activity. When establishing disbursing offices and associated appointments of accountable positions, DoD Components must be cognizant of internal control guidelines provided in Chapter 1, paragraph 010305. See Volume 1, Chapter 9 for financial records retention requirements.

1.2 Purpose (020102)

This chapter addresses policy on DoD's establishment of a disbursing office. A disbursing office is considered necessary for the efficient functioning of an operating activity. The chapter also addresses the appointment of the Disbursing Officer (DO) and other agents appointed to receive and maintain the custody of public funds.

1.3 Authoritative Guidance (020103)

Official funds will be received and disbursed by order or on the authority of the commanding officer, except when directed by a superior in the chain of command or when sanctioned by the Comptroller General of the United States. DoD DOs are authorized by 31 U.S.C. ? 3321 to disburse public funds on receipt of vouchers properly certified by persons appointed under 31 U.S.C. ? 3325.

2.0 POLICY (0202)

2.1 Request for Establishment of a Disbursing Office (020201)

2.1.1. A requesting activity sends a memorandum to establish a disbursing office at a new activity or at an activity receiving disbursing services from an external source by memorandum through its chain of command. Send the memorandum to the Defense Finance and Accounting Service (DFAS), ATTN: Enterprise Solutions and Standards, Disbursing (DFAS-IN/JJFKCB), 8899 East 56th Street, Indianapolis, IN 46249-0500. Each level of command endorses the request to indicate concurrence and provides any additional information required by the approving official. Include in the request:

2.1.1.1. Reason(s) why establishing the office is necessary, to include why disbursing operations cannot be conducted by an existing disbursing activity;

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2.1.1.2. Anticipated office workload in terms of the number of military personnel to be supported, civilian personnel to be paid, and commercial vouchers to be settled;

2.1.1.3. Proposed date of establishment;

2.1.1.4. Name and location of the nearest Federal Reserve Bank (FRB) or branch, and its distance from the proposed disbursing office. If there is no FRB or branch within a reasonable distance include the name and location of the nearest designated depositary, if any, and its distance from the proposed office;

2.1.1.5. An estimation of Department of the Treasury (Treasury) checks for the first year of operation and whether checks will be procured through the normal requisition process or if an emergency supply will be needed (see Chapter 7, section 0703);

known;

2.1.1.6. Name, social security number, and rank or grade of the proposed DO, if

2.1.1.7. Estimate of monthly cash requirements (see Chapter 3, section 0302); and

2.1.1.8. Information on plans to implement an automated disbursing system.

2.1.2. When a commander decides that establishing a disbursing office is required for the efficient functioning of the activity, he or she endorses the request to indicate concurrence and provides additional information required by the approving official. In all cases, the commander will provide a statement justifying why an additional disbursing office is required and why the disbursing operation cannot be conducted by an existing disbursing activity. The memo also addresses the appointment of the DO and his or her appointed agents to regularly receive and maintain custody of public funds. The DO may appoint any officer, enlisted member, or civilian employee he or she considers satisfactory as an agent.

2.2 Disbursing Station Symbol Number (DSSN) (020202)

2.2.1. General. The DFAS-IN/JJFKCB obtains the DSSN from the Treasury's Bureau of Fiscal Service (Fiscal Service). DSSNs are permanent, and are either open or closed. Open DSSNs are open for an indefinite period. Some open DSSNs may be inactive, and may be either:

2.2.1.1. Contingency, available for use in a military contingency operation;

2.2.1.2. Temporarily deactivated for a specific reason, (e.g., a ship undergoing extensive overhaul for a period of several months may arrange for disbursing service from a shore-based disbursing office or activity); or

2.2.1.3. In settlement pending closure (see section 10.0).

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